What are the conditions for the FTA to consider a refund claim for the construction of new residences?

The FTA will consider refund claims for the following supplies and services:

• Supplies related to a newly constructed building which is to be used only as a residence by the applicants or their families.
• Services provided by contractors, builders, architects, or engineers, and other services necessary for the construction of a residence.
• Building materials (goods normally used by builders in a residential building or a construction site).

Goods are considered to be a part of the building if they are permanently fixed or require proper tools for their removal.